Eisphŏra
（
εἰσφορά). An income-tax, levied only
in extraordinary cases. It was based on the Solonian division of classes into
Pentacosiomedimni, Hippeis, Zeugitae, and
Thetes, the last of
whom were not taxed at all. The taxable capital was estimated at twelve times a man's net
income as estimated by himself. In the case of the
Pentacosiomedimni, with a
minimum income of 500 drachmae and minimum capital of 6000 drachmae (=1 talent, or $1080), the
whole property was treated as taxable capital (
τίμημα). In
the case of the
Hippeis (300-3600 drachmae), five sixths in that of the
Zeugitae (150-1800 drachmae), five ninths, or 1000 drachmae. The first
instance of the levy of an
eisphora occurred in B.C. 428. In B.C. 378
another method of levying it was introduced under the archon Nausinicus. According to this,
the taxable capital of the highest class was fixed at one fifth of the whole property. The
resident aliens (
μέτοικοι), as well as the citizens, were
liable to pay the
eisphora. On the method of collecting it, see
Symmoriae.
